Compliance Calendar for the month of December 2022, Due Date for the GST Returns, Due dates for the Income Tax Returns, Ebizfiling

Compliance Calendar for the Month of December, 2022

Compliance Calendar for the Month of December 2022 – GST Returns and ITR Due Dates

Starting, owning, or operating a business in India entails significant compliance that all businesses, regardless of structure, must adhere to during a financial year. Statutory compliance is an essential part of running a business. So, here is a Tax & GST Compliance Calendar for the months of December, 2022, covering all of the important due dates for Income Tax Return Filing, GST Return Filing, and TDS Payments.

 

Important due dates for the GST Returns in the Month of December 2022  

Due date

Form to be filed

Period

Who should file?

10.12.2022

GSTR 7

November 2022

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source)under GST

10.12.2022

GSTR 8

November 2022

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST

11.12.2022

GSTR 1

November 2022

Taxpayers having an aggregate turnover of more than INR 5 Crores or opted to file Monthly Return

13.12.2022

GSTR 1 (IFF)

November 2022

 

GST return for the taxpayers who opted for QRMP scheme (Optional)

13.12.2022

GSTR 6

November 2022

Input Service Distributors

20.12.2022

GSTR 5 & 5A

November 2022

Non-Resident Taxpayers and ODIAR services provider

20.12.2022

GSTR 3B

November 2022

The due date for GSTR-3B having an Annual Turnover of more than 5 Crores

25.12.2022

GST Challan Payment

November 2022

GST Challan Payment if no sufficient ITC for September (for all Quarterly Filers)

 

31.12.2022

GSTR 9

FY 2021- 22

The GSTR-9 filing due date for a financial year is December 31st.

Important due dates for the Income Tax Compliance / PF / ESI in the Month of December 2022  

07.12.2022

TDS Deposit

November 2022

The deposit of tax deducted/collected for the month of November 2022 is due on this date. However, all sums deducted/collected by a government office must be paid to the credit of the Central Government on the same day tax is paid, even if no Income-tax Challan is produced.

15.12.2022

Form 24G

November 2022

Due date for submitting Form 24G by a government office where TDS/TCS for the month of November 2021 was paid without the production of a challan.

15.12.2022

Advance Tax Installment

AY 2023-24

Third advance tax payment for the AY (Assessment Year) 2023-24

15.12.2022

Section 194-IA

October 2022

In the month of October 2022, the TDS Certificate for tax deducted under Section 194-IA must be issued.

15.12.2022

Section 194-IB

October 2022

In the month of October 2022, the TDS Certificate for tax deducted under Section 194-IB must be issued.

15.12.2022

Section 194M

October 2022

In the month of October 2022, the TDS Certificate for tax deducted under Section 194M must be issued.

15.12.2022

Form no. 3BB

November 2022

Due date for a stock exchange to provide a statement in Form 3BB for transactions in which client codes were modified after registering in the system for the month of November 2022.

15.12.2022

Issue of TDS Certificate

Ocotber 2022

In the month of October 2022, the TDS Certificate for tax deducted under Section 194S must be issued.

 

Note: Only applicable in the case of a specific person as defined in Section 194S.

15.12.2022

PF Payment

November 2022

Provident Fund payment for November 2022.

15.12.2022

ESI Payment

November 2022

Employee State Insurance payment for November 2022.

30.12.2022

Section 194-IA

November 2022

Due date for submitting challan-cum-statement in relation to tax deducted under section 194-IA in November 2022

30.12.2022

Section 194-IB

November 2022

Due date for submitting challan-cum-statement in relation to tax deducted under section 194-IB in November 2022

30.12.2022

Section 194M

November 2022

Due date for submitting challan-cum-statement in relation to tax deducted under section 194M in November 2022

30.12.2022

Form no. 3CEAD

 

Reporting in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 2021) by an Indian constituent entity in respect of the international group of which it is a constituent if the parent entity is not required to file a report under section 286(2) or the parent entity is a resident of a country with which India does not have an agreement for the exchange of reports, etc.

30.12.2022

Section 194S

November 2022

Due date for submitting challan-cum-statement in relation to tax deducted under section 194S in November 2022

 

Note: Only applicable in the case of a specific person as defined in Section 194S.

31.12.2022

Belated / Revised return of income

AY 2022-23

Filing of belated/revised income tax returns for the fiscal year 2022-23 for all assesses (provided assessment has not been completed before December 31, 2022)

Conclusion 

The month of December 2022 is critical in terms of the GST Act and the Income Tax Act. Make certain that all of your filings are completed within a specified time-frame and that no dates are missed, as this can result in significant penalties.

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Author: zarana-mehta

Zarana Mehta is an MBA in Finance from Gujarat Technology University. Though having a masters degree in Business Administration, her upbeat and optimistic approach for changes led her to pursue her passion i.e. Creative writing. She is currently working as Content Writer at Ebizfiling.

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